Supreme Court · 2011 INSC 567 · Decided 10 August 2011
M/S. Royal Enfield (Unit of M/S Eicher LTD.) v. Commissioner of Central Excise, Chennai
- Court
- Supreme Court of India
- Citation
- 2011 INSC 567 · [2011] 9 S.C.R. 1089
- Case number
- CIVIL APPEAL No. 4406/2010
- Decided
- 10 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(4)(d)(i)
Headnote
Central Excise Act, 1944 - s.4(4)(d)(i) - Valuation for ourpose of excise duty - Appe//ant-assessee was c manufacturing motorcycles - The motorcycles were cleared by the assessee to dealers located outside the city by sending -#- them to their various basis and in packed condition from their factory - Whether the cost of packing charges expended/incurred by appellant-company D was liable to be included in the assessable value of the motorcycles manufactured by appellant-company - Held: The packing given by appellant-company to their
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